{"id":10415,"date":"2023-10-17T10:57:22","date_gmt":"2023-10-17T08:57:22","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/noticies\/rm-assessors\/en-quin-moment-haig-de-repercutir-l-iva-meritacio\/"},"modified":"2023-10-17T10:57:22","modified_gmt":"2023-10-17T08:57:22","slug":"en-quin-moment-haig-de-repercutir-l-iva-meritacio","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/en-quin-moment-haig-de-repercutir-l-iva-meritacio\/","title":{"rendered":"En quin moment haig de repercutir l’IVA?"},"content":{"rendered":"
Amb car\u00e0cter general, en els lliuraments de b\u00e9ns l’IVA s’ha de repercutir (es merita) quan el b\u00e9 es posa a la disposici\u00f3 del client. En les prestacions de serveis l’IVA s’ha de repercutir (es merita) una vegada finalitzada la prestaci\u00f3 del servei.<\/em><\/h5>\n
\n

Unes de les claus m\u00e9s importants de l’IVA \u00e9s la seva meritaci\u00f3, ja que \u00e9s el moment en qu\u00e8 s’ent\u00e9n efectuada l’operaci\u00f3 subjecta a l’impost i en el que s’ha de repercutir l’IVA. Per tant, es el moment d’emetre la factura i preveure l’ingr\u00e9s de l’IVA en el per\u00edode corresponent.<\/p>\n

A continuaci\u00f3, presentem informaci\u00f3 sobre quan s’ha de repercutir l’IVA i com es determina aquest proc\u00e9s:<\/p>\n

Qu\u00e8 \u00e9s la meritaci\u00f3 de l’IVA?<\/strong><\/h3>\n

La meritaci\u00f3 de l’IVA \u00e9s el moment en qu\u00e8 es considera que una operaci\u00f3 subjecta a l’impost s’ha fet. En aquest moment neix la obligaci\u00f3 de repercutir l’IVA. \u00c9s important tenir en compte que la meritaci\u00f3 de l’IVA no sempre coincideix amb el moment del pagament. En moltes ocasions, l’impost es merita en el moment en qu\u00e8 es lliura un b\u00e9 o es completa un servei, independentment de quan s’efectu\u00ef el cobrament.<\/p>\n

El moment de la meritaci\u00f3 es molt important,\u00a0 ja que \u00e9s quan s’ha d’emetre la factura repercutint l’iva.<\/p>\n

\u00a0Meritaci\u00f3 en lliuraments de b\u00e9ns i prestacions de serveis<\/strong><\/h3>\n
    \n
  1. Lliuraments de b\u00e9ns:<\/strong> l’IVA es merita quan el b\u00e9 es posa a la disposici\u00f3 del client.<\/li>\n
  2. Prestacions de serveis:<\/strong>\u00a0 l’IVA es merita una vegada que es completa la prestaci\u00f3 del servei.<\/li>\n
  3. Execucions d’obra:<\/strong> la meritaci\u00f3 en aquest cas dep\u00e8n de qui sigui el destinatari:\n
      \n
    1. Si l’obra es realitza per a un altre empresari<\/strong>, l’IVA es merita quan els b\u00e9ns es lliuren al client.<\/li>\n
    2. Si el destinatari \u00e9s una administraci\u00f3 p\u00fablica<\/strong>, la meritaci\u00f3 es produeix quan es rep l’obra.<\/li>\n<\/ol>\n<\/li>\n
    3. Comissions de venda quan el comissionista actua en nom propi: <\/strong>l’IVA es merita quan el comissionista lliura els b\u00e9ns al client.<\/li>\n
    4. Autoconsum:<\/strong> l’IVA es merita en les operacions d’autoconsum quan s’executen.<\/li>\n
    5. Operacions de tracte successiu (arrendaments o subministraments continuats):<\/strong> la meritaci\u00f3 es produeix quan s’exigeix el pagament de cada part del preu.<\/li>\n<\/ol>\n

      Meritaci\u00f3 en adquisicions intracomunit\u00e0ries i importacions<\/strong><\/h3>\n
        \n
      1. Adquisicions intracomunit\u00e0ries (dins la Uni\u00f3 Europea):\u00a0<\/strong> l’IVA es merita quan s’inicia l’expedici\u00f3 o el transport dels b\u00e9ns cap a l’adquirent. Si s’emet una factura abans d’aquesta data, la meritaci\u00f3 es produeix en la data de la factura.<\/li>\n
      2. Importacions:<\/strong> la meritaci\u00f3 de l’IVA s’esdev\u00e9 en el moment en qu\u00e8 es reporten els drets d’importaci\u00f3 segons les normatives duaneres.<\/li>\n<\/ol>\n

        Alguns exemples<\/strong><\/h3>\n
          \n
        1. Venda electr\u00f2nica: <\/strong>La meritaci\u00f3 de l’IVA en aquesta operaci\u00f3 ser\u00e0 en el moment en qu\u00e8 la botiga lliuri el producte al client, fins i tot si el client paga en l\u00ednia i rep la factura immediatament.<\/li>\n
        2. Serveis de consultoria: <\/strong>Si una empresa de consultoria presta serveis d’assessorament durant un temps determinat a una altra empresa la meritaci\u00f3 de l’IVA es produir\u00e0 en finalitzar el temps d’assessorament, es a dir, quan es completi la prestaci\u00f3 del servei. L’empresa de consultoria haur\u00e0 d’emetre la factura corresponent en aquest moment.<\/li>\n
        3. Construcci\u00f3 d’una casa:<\/strong>\n
            \n
          1. \u00a0Si el client \u00e9s una empresa<\/strong>, l’IVA es merita quan es lliuren les claus de la casa.<\/li>\n
          2. Si el client \u00e9s un particular<\/strong>, l’IVA es merita en el moment de la finalitzaci\u00f3 de la construcci\u00f3.<\/li>\n<\/ol>\n<\/li>\n
          3. Venda de productes en consigna o dip\u00f2sit: <\/strong>Suposem que una botiga de roba envia els seus productes a una altra botiga per a vendre en consigna o dip\u00f2sit. La meritaci\u00f3 de l’IVA es produeix en el moment en qu\u00e8 el comprador final adquireixi la roba de la botiga on es troben els productes. El venedor de la botiga en consigna ha de repercutir l’IVA en aquest moment.<\/li>\n
          4. Arrendament de locals comercials: <\/strong>\n
              \n
            1. Pagaments peri\u00f2dics<\/strong>: La meritaci\u00f3 de l’IVA es produeix a mesura que es vagin pagant els lloguers amb independ\u00e8ncia de la durada de l’arrendament.<\/li>\n
            2. Quan no s’hagu\u00e9s pactat el preu, quan no s’hagu\u00e9s determinat el moment de pagament, o quan el pagament s’hagu\u00e9s establert per per\u00edodes superiors a un any<\/strong>: La meritaci\u00f3 es produir\u00e0 el 31 de desembre de cada any per la part proporcional del per\u00edode transcorregut des de l’inici de la operaci\u00f3 o des de l’anterior meritaci\u00f3.<\/li>\n<\/ol>\n<\/li>\n
            3. Importaci\u00f3 d’equips de tecnologia: <\/strong>Quan una empresa importa equips de tecnologia des d’un altre pa\u00eds, la meritaci\u00f3 de l’IVA succeir\u00e0 quan es realitzi el proc\u00e9s d’importaci\u00f3. Aix\u00f2 generalment es relaciona amb el moment en qu\u00e8 es presenta la declaraci\u00f3 duanera i s’accepta en la duana.<\/li>\n<\/ol>\n

              \"\"<\/a><\/p>\n

              Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"

              Amb car\u00e0cter general, en els lliuraments de b\u00e9ns l’IVA s’ha de repercutir (es merita) quan el b\u00e9 es posa a la disposici\u00f3 del client. En les prestacions de serveis l’IVA s’ha de repercutir (es merita) una vegada finalitzada la prestaci\u00f3 del servei. Unes de les claus m\u00e9s importants de l’IVA \u00e9s la seva meritaci\u00f3, ja […]<\/p>\n","protected":false},"author":1,"featured_media":796,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,16],"tags":[2649,2650,2651],"class_list":["post-10415","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-meritacio-de-liva","tag-moment-facturar-iva","tag-repercutir-liva"],"acf":[],"yoast_head":"\nEn quin moment haig de repercutir l'IVA? | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/en-quin-moment-haig-de-repercutir-l-iva-meritacio\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"En quin moment haig de repercutir l'IVA? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Amb car\u00e0cter general, en els lliuraments de b\u00e9ns l’IVA s’ha de repercutir (es merita) quan el b\u00e9 es posa a la disposici\u00f3 del client. En les prestacions de serveis l’IVA s’ha de repercutir (es merita) una vegada finalitzada la prestaci\u00f3 del servei. 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En les prestacions de serveis l’IVA s’ha de repercutir (es merita) una vegada finalitzada la prestaci\u00f3 del servei. 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